ACCT 453 v7: Financial Accounting Theory Report a Broken Link

ACCT 453 has two main goals: first, to describe and explore the various theories that underlie financial accounting and reporting, and second, to explain and illustrate the relevance of these theories so that you will better understand the practice of financial accounting and reporting.

Lesson 1


Required Readings
CICA Handbook. You will be required to access this Handbook frequently as you work your way through ACCT 453. To locate the assigned section, type the section number in quotation marks (e.g., "Section 1100") into the Search field and click Go.

Lesson 3


Required Readings
Sir Henry Benson. "Standards: The Hallmark of a Profession." Journal of Accountancy (Feb. 1981).

Lesson 5


Required Readings
Charles Lee. "Measuring Wealth." CA Magazine (April 1996).
Marc-Andre Lapointe. "Controlling Financial Risk Exposure — Part II." CGA Magazine (Jan. 1998).

Lesson 6


Required Readings
Derek Strocher. "Options to Expense." CGA Magazine (May-June 1993).

Lesson 7


Required Readings
Rita Koselka. "Businessman's Dilemma." Forbes (Oct. 11, 1993).
Anon. "It's Only a Game." The Economist (June 15, 1996).

Lesson 8


Supplementary Readings
Kevin G. Salwen. "Shareholder Groups Cheer SEC's Moves on Disclosure of Executive Compensation." The Wall Street Journal (Feb. 14, 1992).

Lesson 9


Required Readings
Susan Craig & Shawn McCarthy. "Martin Expresses Concern over Illegal Trades: Says Irregularities Undermine Canada's Capital Markets." The Globe and Mail (Oct. 19, 1999).
Supplementary Readings
Eric Reguly. "Insider Trading Leading to TSE Decay." The Globe and Mail (Oct. 19, 1999).